CIRCULAR

GUIDING THE PREFERENTIAL IMPORT TAX RATES ON SOME COMMODITIES IN HEADING 2701 IN PREFERENTIAL IMPORT TARIFF.

Pursuant to the Law on Export and import tax dated June 14, 2005;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Import tariff according to groups of taxable commodities and tax brackets on each group of commodities, the preferential import tariff according to the list of taxable groups of commodities and preferential tax brackets on each group of commodities;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax dated June 14, 2005;

Pursuant to the Government's Decree No. 84/2009/NĐ-CP dated October 15, 2009 on trading petrol and oil;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

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Article 1. The preferential import tax rates on some commodities in heading 2701 in Preferential import tariff.

Changing the preferential import tax rates on some commodities in heading 2710 specified in the Preferential import tariff promulgated together with the Circular No. 109/2012/TT-BTC dated July 03, 2012, guiding the preferential import tax rates on some commodities in heading 2710 in the Preferential import tariff. The new preferential import tax rates are specified in the List promulgated together with this Circular.

Article 2. Effects

This Circular takes effect on September 12, 2012 and supersedes the Circular No. 109/2012/TT-BTC dated July 03, 2012, guiding the preferential import tax rates on some commodities in heading 2710 in the Preferential import tariff./.

FOR THE MINISTER
DEPUTY MINISTER




Vu Thi Mai

LIST

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Code

Description

Tax rate

(%)

27.10

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:

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2710.12

- - Light oils and preparations:

- - - Motor spirit:

2710.12.11

- - - - of RON 97 and above, leaded

12

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- - - - of RON 97 and above, unleaded

12

2710.12.13

- - - - of RON 90 and above, but below RON 97, leaded

12

2710.12.14

- - - - of RON 90 and above, but below RON 97, unleaded

12

2710.12.15

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12

2710.12.16

- - - - Other, unleaded

12

2710.12.20

- - - Aviation spirit, not of a kind used as jet fuel

12

2710.12.30

- - - Tetrapropylen

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2710.12.40

- - - White spirit

12

2710.12.50

- - - Low aromatic solvents containing by weight less than 1% aromatic content

12

2710.12.60

- - - Other solvent spirits

12

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- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits

12

2710.12.80

- - - Other alpha olefins

12

2710.12.90

- - - Other

12

2710.19

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2710.19.20

- - - Topped crudes

5

2710.19.30

- - - Carbon black feedstock

5

- - - Lubricating oils and greases:

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2710.19.41

- - - - Lubricating oil feedstock

5

2710.19.42

- - - - Lubricating oils for aircraft engines

5

2710.19.43

- - - - Other lubricating oils

5

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- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breaker oils

5

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2710.19.71

- - - - Automotive diesel fuel

8

2710.19.72

- - - - Other diesel fuels

8

2710.19.79

- - - - Fuel oils

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2710.19.81

- - - Aviation turbine fuel (jet fuel) having a flash point of 23 ^oC or more

10

2710.19.82

- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23 ^oC

10

2710.19.83

- - - Other kerosene

10

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- - - Other medium oils and preparations

15

2710.19.90

- - - Other

3

2710.20.00

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:

5

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2710.91.00

- - Containing polyclorinated biphenyls (PCBs), polyclorinated terphenyls (PCTs) or polybrominated byphenyls (PBBs)

20

2710.99.00

- - Other

20